As Ann Déscrolláil
Cuir Déscrolláil ar siúl chun an dá leagan a scrolláil le chéile.
Uimhir 22 de 1966.
AN tACHT AIRGEADAIS (Uimh. 2), 1966
[An tiontú oifigiúil.]
Léiriú.
1.—(1) San Acht seo, ach amháin mar a n-éilíonn an comhthéacs a mhalairt— ciallaíonn “monaróir” duine a sheolann gnó sa Stát ag déanamh earraí nó ag gint leictreachais nó ag cur aon phróiseas chun feidhme i gcúrsa earraí a bheith á ndéanamh nó leictreachas a bheith á ghint;
ciallaíonn “ábhair”, maidir le monaróir, earraí a chuireann sé faoi phróiseas éigin i modh gnó i gcúrsa earraí a dhéanamh, nó a úsáideann sé mar a dúradh mar chodanna de na hearraí nó mar ghabhálais dóibh, nó a úsáidtear go díreach sa phróiseas táirgthe ach nach dtagann chun bheith ina dtáthchodanna de na hearraí;
ciallaíonn “rialacháin” rialacháin faoi alt 52 den Acht Airgeadais, 1963;
ciallaíonn “díol ar mionreic” díol earraí i modh gnó seachas ar mórdhíol;
ciallaíonn “díol ar mordhíol” díol earraí d'aon chineál le duine a dhíolann earraí den chineál sin i gcúrsa gnó;
ciallaíonn “earraí inchánaithe” earraí nach gníomhaíocht dhíolmhaithe de réir brí alt 3 (5) iad a dhíol;
tá le “cáin mhórdhíola” an bhrí a shonraítear in alt 2;
déanfar tagairt do dhaoine freagracha agus do fhreagracht maidir le cáin mhórdhíola a fhorléiriú faoi threoir alt 3.
(2) Déanfar aon tagairt san Acht seo d'aon achtachán eile a fhorléiriú, ach amháin mar a n-éilíonn an comhthéacs a mhalairt, mar thagairt don achtachán sin arna leasú le haon achtachán eile nó faoi, lena n-áirítear an tAcht seo.
Cáin mhórdhíola a mhuirearú.
2.—Déanfar, le héifeacht ar an agus ón lú lá de Dheireadh Fómhair, 1966, cáin (dá ngairtear cáin mhórdhíola san Acht seo) a mhuirearú, a thobhach agus a íoc, faoi réir an Achta seo agus rialachán—
(a) ar airgead a fuarthas i leith díol earraí a díoladh i gcúrsa gnó (lena n-áirítear earraí a díoladh roimh an lú lá de Dheireadh Fómhair, 1966), agus
(b) ar earraí a allmhairíodh isteach sa Stát.
Daoine atá freagrach.
3.—(1) Is é an díoltóir earraí an duine a bheidh freagrach i gcáin mhórdhíola agus faoi dhliteanas í a íoc, ar choiníoll nach mbeidh na daoine seo a leanas, ach amháin mar a fhoráiltear a mhalairt leis an Acht seo, freagrach—
(a) díoltóirí nach bhfuil ag gabháil do dhíol earraí inchánaithe ar mórdhíol nó nach ndeachaigh, agus nach dócha go rachaidh, a bhfáltais mhíosúla ó earraí inchánaithe a dhíol ar mórdhíol thar £500 aon mhí, ach gan aon díoltóir a áireamh is—
(i) monaróir, nó
(ii) duine a dhéanann, chun críche gnó díolacháin ar mionreic a sheolann sé, earraí inchánaithe de luach agus de ghné a cheannach ar mhodh ar a ndéanann ceannaithe mórdhíola ceannach i ngnáthchúrsa trádála, agus
(b) monaróirí nach ndeachaigh, agus nach dócha go rachaidh, a bhfáltais mhíosúla ó earraí inchánaithe a dhíol thar £150 aon mhí.
(2) (a) I gcás nach raibh duine freagrach i gcáin mhórdhíola de bhua fho-alt (1) (a) den alt seo agus gur mhó ná £500 an méid airgid a fuair sé, gach mí de dhá mhí chomhleanúnacha, ó earraí inchánaithe a dhíol ar mórdhíol, tiocfaidh sé chun bheith freagrach i gcáin mhórdhíola díreach ar éag don dara mí.
(b) I gcás nach raibh duine freagrach i gcáin mhórdhíola de bhua fho-alt (1) (b) den alt seo agus gur mhó ná £150 an méid airgid a fuair sé, gach mí de dhá mhí chomhleanúnacha, ó earraí inchánaithe a dhíol, tiocfaidh sé chun bheith freagrach i gcáin mhórdhíola díreach ar éag don dara mí.
(3) Aon mhonaróir nach duine freagrach faoi na forálacha sin roimhe seo den alt seo measfar, faoi réir cibé coinníollacha a shonrófar le rialacháin, gur duine freagrach é má chruthaíonn sé do na Coimisinéirí Ioncaim sa tslí a fhorordófar sna rialacháin go ndéanann sé cainníochtaí substainteacha d'earraí inchánaithe a úsáid mar ábhair.
(4) Beidh éifeacht ag na forálacha sin roimhe seo den alt seo faoi réir an choinníll, más amhlaidh atá, i gcás ina mbeadh díoltóir, ar leith ón bhfo-alt seo, freagrach i gcáin mhórdhíola agus faoi dhliteanas í a íoc, go bhfuil an ceart chun an t-iomlán nó aon chuid den airgead is iníoctha i leith na ndíolachán dílsithe, nó go dtiocfaidh sé chun bheith dílsithe, do dhuine seachas an díoltóir, go mbeidh an duine dá bhfuil an ceart sin dílsithe nó a dtiocfaidh an ceart sin chun bheith dílsithe dó freagrach i gcáin mhórdhíola, agus faoi dhliteanas í a íoc, ar cibé airgead a gheobhaidh sé i leith na ndíolachán.
(5) (a) Ní bheidh cáin mhórdhíola inmhuirir agus ní bheidh duine freagrach i gcáin mhórdhíola a íoc ar airgead a gheobhaidh sé maidir le haon ghníomhaíocht dhíolmhaithe.
(b) Sa mhír sin roimhe seo ciallaíonn “gníomhaíocht dhíolmhaithe”—
(i) aon ghníomhaíocht is gníomhaíocht dhíolmhaithe de réir brí alt 48 (2) den Acht Airgeadais, 1963,
(ii) aon ghníomhaíocht a ndearbhaítear le hordú ón Aire Airgeadais gur gníomhaíocht dhíolmhaithe í chun críocha an fho-ailt seo, nó
(iii) díol aon cheann de na hairceadail seo a leanas (faoi réir cibé mínithe, más ann, ar na hairceadail sin a shonróidh an tAire Airgeadais le hordú), is é sin le rá, bia, deoch, tobac, leigheasanna, éadaí, breosla nó olaí hiodracarbóin.
Clárú.
4.—(1) Bunóidh agus cothabhálfaidh na Coimisinéirí Ioncaim clár de dhaoine a thiocfaidh chun bheith nó atá freagrach i gcáin mhórdhíola, agus ceapfaidh siad uimhir chláraitheachta do gach duine a chlárófar amhlaidh i dteannta aon uimhir den sórt sin a ceapadh don duine sin faoi alt 49 den Acht Airgeadais, 1963, agus cealóidh siad an uimhir sin mura dtiocfaidh an duine sin chun bheith nó má scoireann sé de bheith freagrach i gcáin mhórdhíola.
(2) Gach duine a mbeidh, an lá ceaptha, gníomhaíocht ag díol earra á seoladh aige in imthosca gur duine freagrach é, nó, tar éis an lae cheaptha, a thosóidh, ar aon ghníomhaíocht den sórt sin a bheith á seoladh aige nó a thiocfaidh chun bheith ina dhuine freagrach, déanfaidh sé, laistigh den tréimhse naoi lá dar tosach an lá ceaptha nó an lá dá éis sin a thosóidh sé ar aon ghníomhaíocht den sórt sin a bheith á seoladh aige nó a thiocfaidh sé chun bheith ina dhuine freagrach, na sonraí a shonrófar i rialacháin a bheith riachtanach chun an duine sin a chlárú i leith cánach mórdhíola a thabhairt i scríbhinn do na Coimisinéirí Ioncaim.
(3) San alt seo ciallaíonn “an lá ceaptha” an lá a cheapfaidh an tAire Airgeadais le hordú chun bheith ina lá ceaptha chun críocha an ailt seo.
Airgead a gheofar ó dhaoine cláraithe.
5.—Ní mhuirearófar cáin mhórdhíola ar airgead a gheofar ó dhuine a bheidh cláraithe mar a dúradh le haghaidh ná i leith earraí a díoladh leis.
Measfar gur díolacháin leithreasaí áirithe.
6.—I gcás ina mbeidh duine, de réir alt 5 den Acht seo, tar éis earraí inchánaithe a cheannach in imthosca nach inmhuirir cáin mhórdhíola nó a bheidh, de réir alt 11 den Acht seo, tar éis earraí inchánaithe a allmhairiú in imthosca nach inmhuirir cáin mhórdhíola agus go gcuirfidh sé chun feidhme nó go leithreasóidh sé aon earra acu sin nó aon earraí inchánaithe a rinne sé nó is earraí inchánaithe de thoradh aon phróiseas a chuir sé chun feidhme, seachas—
(a) i gcás monaróra—mar ábhair nó mar stoc trádála, nó
(b) in aon chás eile—mar stoc trádála,
measfar dá dhroim sin, chun críocha an Achta seo, go bhfuair sé íocaíocht i leith na hearraí a cuireadh chun feidhme nó a leithreasaíodh amhlaidh a dhíol ar an bpraghas mórdhíola a bhí ag rith tráth an churtha chun feidhme nó an leithreasaithe.
An ráta cánach mórdhíola.
7.—(1) Is é a bheidh sa cháin mhórdhíola cúig faoin gcéad de láimhdeachas inchánaithe (arna mhíniú leis an alt seo) an duine fhreagraigh agus déanfar an méid cánach is inmhuirir in imeacht gach míosa a íoc tar éis deireadh na míosa de réir rialachán.
(2) San alt seo ciallaíonn “láimhdeachas inchánaithe” an méid iomlán airgid a bheidh faighte ag an duine freagrach agus a mbeidh sé freagrach ann agus faoi dhliteanas cáin mhórdhíola a íoc ina leith.
(3) I gcás an t-airgead a bheidh faighte ag duine freagrach a theacht, go hiomlán nó go páirteach, ó earraí inchánaithe a dhíol ar phraghsanna mionreaca reatha, déanfar an méid cánach mórdhíola a laghdú, faoi réir rialachán, anuas go dtí an méid ab iníoctha dá mba ar phraghsanna mórdhíola reatha a rinneadh na díolacháin sin.
Forálacha speisialta maidir le díolacháin áirithe.
8.—I gcás inar dealraitheach do na Coimisinéirí Ioncaim gur lú an t-airgead a fuair duine freagrach i leith aon earraí inchánaithe a dhíol ná an t-airgead a gheobhfaí dá ndíolfaí na hearraí ar an margadh oscailte, féadfaidh siad a mheas gur mhéid áirithe an láimhdeachas inchánaithe dá mba ar an margadh oscailte a díoladh na hearraí, agus, faoi réir alt 24 den Acht Airgeadais, 1966, is é an méid sin a mheasfar amhlaidh an láimhdeachas inchánaithe chun críocha alt 7 den Acht seo.
Breis le híocaíochtaí áirithe.
9.—I gcás inarb éard é iomlán láimhdeachas inchánaithe duine fhreagraigh nó cuid den láimhdeachas sin airgead a íocadh faoi chonradh a rinneadh roimh an lú lá de Dheireadh Fómhair, 1966, féadfaidh an duine freagrach, mura mbeidh a mhalairt de chomhaontú ann, suim is comhionann le haon mhéid is iníoctha aige i leith an airgid ar cuntas cánach mórdhíola a ghnóthú mar bhreis leis na híocaíochtaí a sonraíodh sa chonradh.
Feidhm agus leasuithe áirithe.
10.—(1) (a) Ach amháin mar a n-éilíonn an comhthéacs a mhalairt, beidh feidhm ag na forálacha (lena n-áirítear forálacha pionóis)—
(i) atá i gCuid VI den Acht Airgeadais, 1963 (seachas na hailt eiscthe), i gCuid VI den Acht Airgeadais, 1965, agus i gCuid VI den Acht Airgeadais, 1966, agus
(ii) atá i rialacháin a rinneadh roimh dháta an Achta seo a rith,
maidir leis an gcáin mhórdhíola ionann is dá mba cháin láimhdeachaís arna muirearú de bhua Chuid VI den Acht Airgeadais, 1963, an cháin sin.
(b) Sa mhír sin roimhe seo ciallaíonn “na hailt eiscthe” ailt 47, 48, 49, 50, 51, 53 agus 64 den Acht Airgeadais, 1963.
(2) Leasaítear leis seo alt 52 den Acht Airgeadais, 1963, trí na míreanna seo a leanas a chur isteach ag deireadh fho-alt (1):
“ (o) na sonraí a bheidh le tabhairt ag monaróir nach duine freagrach maidir le cáin mhórdhíola i dtaca lena iarratas go measfar gur duine freagrach den sórt sin é agus na coinníollacha ar a measfar amhlaidh é,
(p) nósa imeachta chun faoiseamh a dheonú ó cháin mhórdhíola i leith earraí inchánaithe a díoladh ar phraghsanna mionreaca reatha,
(q) nósa imeachta maidir le cáin mhórdhíola—
(i) trína gcuirfidh ceannaitheoir in iúl do dhíoltóir gur duine cláraithe é agus go leanann sé air de bheith ina dhuine cláraithe, agus
(ii) trína bhfíoróidh díoltóir gur duine cláraithe tráth an díola ceannaitheoir.”
(3) Leasaítear leis seo fo-ailt (2) agus (5) d'alt 57 den Acht Airgeadais, 1963, trí “nó fo-alt (2) d'alt 4 den Acht Airgeadais (Uimh. 2), 1966,” a chur isteach i ndiaidh “den Acht seo” sa dá fho-alt sin.
(4) Leasaítear leis seo fo-ailt (1) agus (2) d'alt 39 den Acht Airgeadais, 1965, trí “nó fho-alt (5) d'alt 3 den Acht Airgeadais (Uimh. 2), 1966,” a chur isteach i ndiaidh “den Acht Airgeadais, 1963,” sa dá fho-alt sin.
Cáin mhórdhíola a mhuirearú ar earraí allmhairithe.
1876, c. 30.
11.—(1) Ní bhainfidh ailt 3 go 10 den Acht seo le cáin mhórdhíola dá bhforáltar le halt 2 (b) den Acht seo agus déanfar, faoi réir fho-alt (2) den alt seo, an cháin sin a mhuirearú, ar gach airceadal a allmhaireofar an lú lá de Dheireadh Fómhair, 1966, nó dá éis, de réir cúig faoin gcéad de luach an airceadail.
(2) Ní mhuirearófar cáin mar a dúradh ar aon airceadal a mbeidh dearbhaithe ag an Aire Airgeadais le hordú gur airceadal é nach inmhuirir cáin mar a dúradh air ar é a allmhairiú isteach sa Stát, nó is airceadal arna allmhairiú ag duine atá cláraithe faoi alt 4 den Acht seo.
(3) Faoi réir na bhforálacha sin roimhe seo den alt seo, beidh ag forálacha an Customs Consolidation Act, 1876, agus na n-achtachán ag leasú an Achta sin agus achtachán eile a bhaineann le Custaim feidhm maidir le cáin dá dtagraítear san alt seo ionann is dá mba dhleacht custam í.
(4) Is é luach airceadail chun críocha an ailt seo an luach, mar a mhínítear sin in alt 15 den Acht Airgeadais, 1952, agus sa Tríú Sceideal a ghabhann leis an Acht sin, arna mhéadú méid aon dleachta custam is iníoctha air.
Cúram agus bainistí cánach mórdhíola.
12.—Déantar leis seo cáin mhórdhíola a chur faoi chúram agus faoi bhainistí na gCoimisinéirí Ioncaim.
Gearrtheideal agus forléiriú.
13.—(1) Féadfar an tAcht Airgeadais (Uimh.2), 1966, a ghairm den Acht seo.
(2) Forléireofar an tAcht seo i dteannta Chuid VI den Acht Airgeadais, 1963, Chuid VI den Acht Airgeadais, 1965, agus Chuid VI den Acht Airgeadais, 1966.
Number 22 of 1966.
FINANCE (No. 2) ACT, 1966
ARRANGEMENT OF SECTIONS
Section | |
Acts Referred to | |
1963, No. 23 | |
Customs Consolidation Act, 1876 | 1876, c. 30 |
1952, No. 14 | |
Number 22 of 1966.
FINANCE (No. 2) ACT, 1966
Interpretation.
1.—(1) In this Act, save where the context otherwise requires—
“manufacturer” means a person who carries on in the State a business of making goods or generating electricity or of applying any process in the course of the making of goods or the generation of electricity;
“materials” means, in relation to a manufacturer, goods to which some process is applied by him by way of business in the course of the making of goods, or which are used by him as aforesaid as parts of or accessories for the goods made, or are used directly in the production process but do not become ingredients of the goods;
“regulations” means regulations under section 52 of the Finance Act, 1963;
“selling by retail” means selling goods by way of business otherwise than by wholesale;
“selling by wholesale” means selling goods of any class to a person who sells goods of that class in the course of business;
“taxable goods” means goods the sale of which is not an exempted activity within the meaning of section 3 (5);
“wholesale tax” has the meaning specified in section 2;
reference to persons accountable and accountability in relation to wholesale tax shall be construed by reference to section 3.
(2) Any reference in this Act to any other enactment shall, except so far as the context otherwise requires, be construed as a reference to that enactment as amended by or under any other enactment, including this Act.
Charge of wholesale tax.
2.—With effect on and from the 1st day of October, 1966, a tax (in this Act referred to as wholesale tax) shall, subject to this Act and regulations, be charged, levied and paid—
(a) on moneys received in respect of the sale of goods sold in the course of business (including goods sold before the 1st day of October, 1966), and
(b) on goods imported into the State.
Persons accountable.
3.—(1) The person accountable for and liable to pay wholesale tax shall be the seller of goods, provided that the following persons shall not, save as otherwise provided by this Act, be accountable—
(a) sellers who are not engaged in selling by wholesale taxable goods or whose monthly receipts from selling by wholesale taxable goods have not in any month exceeded, and are not likely in any month to exceed £500, but excepting any such seller who is—
(i) a manufacturer, or
(ii) a person who makes, for the purpose of a business of selling by retail carried on by him, purchases of taxable goods which in value and character are such as in the ordinary course of trade are made by wholesale merchants, and
(b) manufacturers whose monthly receipts from selling taxable goods have not in any month exceeded, and are not likely in any month to exceed, £150.
(2) (a) Where a person has not been accountable for wholesale tax by virtue of subsection (1) (a) of this section and the moneys received by him from selling by wholesale taxable goods exceeded £500 in each of two successive months, he shall become accountable for wholesale tax immediately on the expiration of the second month.
(b) Where a person has not been accountable for wholesale tax by virtue of subsection (1) (b) of this section and the moneys received by him from selling taxable goods exceeded £150 in each of two successive months, he shall become accountable for wholesale tax immediately on the expiration of the second month.
(3) A manufacturer who is not an accountable person under the foregoing provisions of this section shall, subject to such conditions as may be specified by regulations, be regarded as an accountable person if he satisfies the Revenue Commissioners in the manner specified in the regulations that he uses taxable goods in substantial quantities as materials.
(4) The foregoing provisions of this section shall have effect subject to the proviso that where, in a case in which a seller would, apart from this subsection, be accountable for and liable to pay wholesale tax, the right to receive the whole or any part of the moneys payable in respect of the sales is or becomes vested in a person other than the seller, the person in whom such right is or becomes vested shall be accountable for and liable to pay wholesale tax on such moneys as he may receive in respect of the sales.
(5) (a) Wholesale tax shall not be chargeable and a person shall not be accountable for wholesale tax on moneys received by him in relation to any exempted activity.
(b) In the foregoing paragraph “exempted activity” means—
(i) any activity which is an exempted activity within the meaning of section 48 (2) of the Finance Act, 1963,
(ii) any activity which is declared by the Minister for Finance by order to be, for the purposes of this subsection, exempted, or
(iii) sales of any of the following articles (subject to such definitions, if any, of those articles as may be specified by the Minister for Finance by order), that is to say, food, drink, tobacco, medicines, clothing, fuel or hydrocarbon oils.
Registration.
4.—(1) The Revenue Commissioners shall set up and maintain a register of persons who may become or who are accountable for wholesale tax and shall allot to every person so registered a registration number in addition to any such number allotted to that person under section 49 of the Finance Act, 1963, and shall cancel such number if the person does not become or ceases to be accountable for wholesale tax.
(2) Every person who on the appointed day is carrying on an activity of selling goods in such circumstances that he would be an accountable person, or who, after the appointed day commences to carry on any such activity or becomes an accountable person, shall, within the period of nine days beginning on the appointed day or on the day thereafter on which he commences to carry on any such activity or becomes an accountable person, furnish in writing to the Revenue Commissioners the particulars specified in regulations as being required for the purpose of registering such person for wholesale tax.
(3) In this section “the appointed day” means the day appointed by the Minister for Finance by order to be the appointed day for the purposes of this section.
Moneys received from registered persons.
5.—Wholesale tax shall not be charged on moneys received from a person registered as aforesaid for or in respect of goods sold to him.
Certain appropriations to be treated as sales.
6.—Where a person who in accordance with section 5 of this Act has purchased taxable goods in circumstances in which wholesale tax is not chargeable, or who in accordance with section 11 of this Act has imported taxable goods in circumstances in which wholesale tax is not chargeable, applies or appropriates any of those goods or any taxable goods made by him or which are the result of a process applied by him, otherwise than—
(a) in the case of a manufacturer—as materials or as stock in trade, or
(b) in any other case—as stock in trade,
he shall, for the purposes of this Act, be deemed thereby to have received payment in respect of a sale of the goods so applied or appropriated at the wholesale price current at the time of the application or appropriation.
Rate of wholesale tax.
7.—(1) Wholesale tax shall be five per cent. of the taxable turnover, as defined by this section, of the accountable person and the amount of tax chargeable during every month shall be paid after the expiration of the month in accordance with regulations.
(2) In this section “taxable turnover” means the total amount of money received by the accountable person in respect of which he is accountable for and liable to pay wholesale tax.
(3) Where the moneys received by an accountable person are derived in whole or part from selling taxable goods at current retail prices, the amount of wholesale tax shall, subject to regulations, be reduced to the amount which would be payable if those sales had been made at current wholesale prices.
Special provisions as to certain sales.
8.—Where it appears to the Revenue Commissioners that the moneys received by an accountable person in respect of the sale of any taxable goods are less than the moneys which would be received if the goods were sold in the open market, they may estimate what the taxable turnover would be if the goods were sold in the open market and the amount so estimated shall, subject to section 24 of the Finance Act, 1966, be the taxable turnover for the purposes of section 7 of this Act.
Additions to certain payments.
9.—Where the whole or part of the taxable turnover of an accountable person consists of moneys paid under a contract entered into before the 1st day of October, 1966, the accountable person may, in the absence of agreement to the contrary, recover as an addition to the payments specified in the contract a sum equal to any amount payable by him in respect of the moneys on account of wholesale tax.
Applications and amendments.
10.—(1) (a) The provisions (including penalty provisions) of—
(i) Part VI of the Finance Act, 1963 (other than the excepted sections), Part VI of the Finance Act, 1965, and Part VI of the Finance Act, 1966, and
(ii) regulations made before the passing of this Act,
shall, save where the context otherwise requires, apply to the wholesale tax as if that tax were turnover tax charged by virtue of Part VI of the Finance Act, 1963.
(b) In the foregoing paragraph “the excepted sections” means sections 47, 48, 49, 50, 51, 53 and 64 of the Finance Act, 1963.
(2) Section 52 of the Finance Act, 1963, is hereby amended by the insertion at the end of subsection (1) of the following paragraphs:
“(o) the particulars to be furnished by a manufacturer who is not an accountable person in relation to wholesale tax in support of his application to be treated as such an accountable person and the conditions on which he may be so treated,
(p) procedures for granting relief from wholesale tax in respect of taxable goods sold at current retail prices,
(q) procedures in relation to wholesale tax whereby—
(i) a purchaser shall notify the seller that he is and continues to be a registered person, and
(ii) a seller shall verify that a purchaser is a registered person at the time of the sale.”
(3) Subsections (2) and (5) of section 57 of the Finance Act, 1963, are each hereby amended by the insertion of “or subsection (2) of section 4 of the Finance (No. 2) Act, 1966,” after “subsection (3) of section 49 of this Act”.
(4) Subsections (1) and (2) of section 39 of the Finance Act, 1965, are each hereby amended by the insertion of “or subsection (5) of section 3 of the Finance (No. 2) Act, 1966,” after “subsection (2) of section 48 of the Finance Act, 1963,”.
Charge of wholesale tax on imported goods.
11.—(1) Sections 3 to 10 of this Act shall not apply to wholesale tax provided for by section 2 (b) of this Act and that tax shall, subject to subsection (2) of this section, be charged on every article imported on or after the 1st day of October, 1966, at the rate of five per cent. of the value of the article.
(2) Tax as aforesaid shall not be charged on any article which is declared by the Minister for Finance by order to be an article not chargeable with such tax as aforesaid on being imported into the State, or which is an article imported by a person registered under section 4 of this Act.
(3) Subject to the foregoing provisions of this section, the provisions of the Customs Consolidation Act, 1876, and the enactments amending that Act and other enactments relating to Customs shall apply to tax referred to in this section as if it were a duty of customs.
(4) The value of an article for the purpose of this section shall be the value as defined in section 15 of, and the Third Schedule to, the Finance Act, 1952, increased by the amount of any customs duty payable thereon.
Care and management of wholesale tax.
12.—Wholesale tax is hereby placed under the care and management of the Revenue Commissioners.
Short title and construction.
13.—(1) This Act may be cited as the Finance (No. 2) Act, 1966.
(2) This Act shall be construed together with Part VI of the Finance Act, 1963, Part VI of the Finance Act, 1965, and Part VI of the Finance Act, 1966.